RDRM12090 - Residence: The SRT: Split year treatment: Case 2: The partner of someone starting full-time work overseas

An individual may receive split year treatment for a tax year if their partner meets the conditions for Case 1 split year treatment for that year, or the previous year, and they move overseas so that they can continue to live with them while they are working overseas. They must:

  • be UK resident for the tax year being considered for split year treatment
  • be UK resident for the previous tax year (whether or not it is a split year)
  • be non-UK resident for the tax year following the tax year being considered for split year treatment
  • have a partner whose circumstances fall within Case 1 for the tax year or the previous tax year
  • have been living together in the UK either at some point in the tax year or the previous tax year
  • move overseas so they can live together while their partner is working overseas
  • in the period beginning on their deemed departure day and ending on the last day of the tax year:
    • have no home in the UK or, if they have homes in both the UK and overseas spend the greater part of the time living in the overseas home, and
    • spend no more than the permitted limit of days in the UK (refer to RDRM12070).